PDF RMD Due Dates - MassMutual

Required Minimum Distributions Overview

What are Required Minimum Distributions? Required Minimum Distributions ("RMDs") are minimum amounts that a participant in a tax-deferred retirement plan account must generally withdraw annually starting with the year that he/she reaches 70? in order to avoid significant tax penalties. Beneficiary RMDs must generally begin in the year after the participant dies. Alternate payee (under a QDRO) RMDs must begin when the associated participant's RMDs are required to begin. The date on which the plan participant, beneficiary or alternate payee must begin receiving RMDs from his or her account is generally referred to as the "Required Beginning Date" or "RBD".

When must I begin to receive a RMD? Participants, beneficiaries and alternate payees (under a QDRO) must start receiving RMDs by the date indicated in the chart below. Note: The terminated/ retired/active statuses mentioned in the chart refers to participant employment status with the employer that sponsors the Plan.

What is a Required Beginning Date? Generally, the RBD is April 1st following the year the participant attains age 70? or retires (e.g., terminates employment), whichever is later. For a participant who is a 5% Owner (see definition below)*, there is generally no ability to defer the RBD until after retirement; accordingly, for 5% Owners, the RBD is April 1st following the year the participant turns age 70?, whether or not he/she is retired. The participant's RBD also determines when a beneficiary or alternate payee (under a QDRO) must begin taking RMDs. *A 5% Owner, as defined in Internal Revenue Code Section 416, is an individual who owns more than 5% of company stock or business interest; or a spouse, child, grandparent or parent of a 5% Owner. Ownership for RMD purposes is determined as of the plan year ending in the calendar year the participant attains age 70 ?. Once a participant is considered a 5% Owner, he/she is generally always considered a 5% Owner for RMD purposes, even though he/she may no longer be considered a 5% Owner for other plan purposes (e.g., non-discrimination testing.)

Types of Applicant

Participants: ? I turned 70? this calendar year and, ? I am retired or have terminated

employment and, ? This is my first RMD

RMD Due Dates

? Your 1st RMD is due by 12/31 this calendar year, but you may elect to defer its payment until 4/1 next calendar year (your RBD).

? Note: If you defer your 1st RMD until 4/1 next year, you still will be required to take your 2nd RMD by 12/31 next year resulting in two required payments in one tax year.

? I am 70? or older and,

? You are required to receive your RMD by 12/31.

? I retired or have terminated employment

in a prior year and,

? This is not my first RMD

? I am a 5% owner and

? Your 1st RMD is due by 12/31 but you may elect to defer its payment until 4/1 next calendar year (your RBD).

? I am 70? or older in the current calendar ? If this is not your 1st RMD, the RMD is due by 12/31.

year and

? Note: If you defer your 1st RMD until 4/1 next calendar year, you still will be required to take your 2nd RMD by

? I am not retired

12/31 next year resulting in two required payments in one tax year.

Beneficiaries:

? I am a spouse or non-spouse beneficiary ? You are required to receive an RMD by 12/31 of the calendar year following the participant's death.

of a participant who died after his/her

Note: If the participant did not receive his/her yearly RMD before death, the participant's RMD must be paid to

RBD

his/her designated beneficiary(ies) in the year of death.

? I am a spouse beneficiary of a participant ? Yearly RMDs (Life expectancy Rule Option) - You may elect to receive RMDs starting 12/31 of the calendar

who died before his/her RBD

year following the participant's death based on your life expectancy. If you are the participant's only primary

beneficiary you may elect to defer RMDs until 12/31 of the year the participant would have attained age 70?.

? Single Sum Payment (5-Year Rule Option) - You may elect to receive the participant's entire account balance

by 12/31 of the 5th anniversary of the participant's death. You may request a lump sum payment in the 5th

year or partial/installment payments for up to 5 years.

? I am a non-spouse beneficiary of a participant who died before his/her RBD

? Yearly RMDs (Life expectancy Rule Option) - You may elect to receive RMDs starting 12/31 of the calendar year following the participant's death based on your life expectancy.

? Single Sum Payment (5-Year Rule Option) - You may elect to receive the participant's entire account balance by 12/31 of the 5th anniversary of the participant's death. You may request this as a lump sum payment in the 5th year or partial/installment payments for up to 5 years.

? I am a non-person beneficiary (e.g., ? The participant's entire account balance must be paid by 12/31 of the 5th anniversary of the participant's death

charity, estate) of a participant who died under the 5-Year Rule. You may request a lump sum payment in the 5th year or partial/installment payments

before his/her RMD.

for up to 5 years.

QDRO Alternate Payees: ? I am a QDRO Alternate Payee

? Generally, your RMD is due when the participant's RMD is due (even if you are not age 70?).

The information contained in this overview is not intended or written as specific legal or tax advice and may not be relied on for purposes of avoiding any federal tax penalties. Neither MassMutual nor any of its employees or representatives is authorized to give legal or tax advice. You must rely on the advice of your own independent tax counsel.

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Can the Plan's distribution provisions be different than the RMD rules under the Internal Revenue Code (IRC)? Yes. It is possible that the Plan document may require that participant, beneficiary and/or alternate payee (under a QDRO) distributions begin earlier than as required by law. The Plan may also restrict and/or prescribe the form(s) of payment you can elect (i.e., lump sum, partial payment, installments, annuity). Please refer to the Plan Document or the plan administrator to see what rules apply to you. Note: The chart above reflects the general RMD rules under the IRC.

When must I take annual RMDs? After you receive your first RMD, annual RMDs must be paid by 12/31 of each year. This is also true for beneficiaries who elect the Life Expectancy Rule. For beneficiaries who elect the 5-Year Rule, the participant's entire account balance must be paid by 12/31 of the 5th calendar year following the participant's date of death.

What happens if I do not meet the RMD rules? Failure to meet the RMD requirements may result in a 50% Federal excise tax payable to the IRS by you. This tax is based on the RMD amount due for the tax year but which was not paid to you. To report and pay the federal excise tax due, you will need to file an IRS Form 5329. File this form with your IRS tax return. In some cases you may be eligible to apply for a waiver of these excise tax penalties. You should refer any questions concerning your individual tax situation to your accountant or other tax professional. MassMutual does not provide legal or tax advice.

How is the RMD calculated? Your RMD amount is determined by applying a distribution period set by the IRS to your account balance at the end of the previous year. If you are a participant, to calculate your RMD: ? Find your age on the IRS Uniform Life Table* as of the close of the current year. ? Locate the corresponding distribution period. ? Divide your account balance as of 12/31 of the prior year by your distribution period.

*See IRS Publication 590.

Do different RMD calculation rules apply to beneficiaries? Yes. Beneficiary RMDs are determined using the Single Life Expectancy table. Special rules may apply depending on whether you are a spouse, non-spouse or a non-person beneficiary. Please refer to the Plan document or IRS Publication 590.

Generally, if the participant died before his/her RBD, and you are a surviving spouse, look up your age on the Single Life Expectancy table and divide your account balance as of 12/31 of the prior year by the distribution period from the table each year and RMD is due. If you are a nonspouse, for the first year your RMD is due look up your age on the Single Life Expectancy table and divide your account balance as of 12/31 of the prior year by the distribution period from the table. For each subsequent year's distribution period, subtract one ("1") for the original distribution period.

If the participant dies on or after his/her RBD, the RMD distribution period is the greater of the beneficiary's life expectancy or participant's remaining life expectancy had he or she lived.

Do different RMD calculation rules apply to alternate payees (under a QDRO)? Yes. If you are a former spouse you will generally be treated as a surviving spouse for purposes of applying the RMD rules. Your account is not aggregated with the participant's account to determine the RMD. Thus, RMDs will be paid to both you (determined using your account balance) and the participant (determined by using the participant's account balance). The same participant RMD calculation method applies as described above. If you are 10 years younger or fewer than the participant, the distribution period is based on the Uniform Lifetime Table, which is based on the participant's age. If you are more than 10 years younger than the participant, the distribution period on the Joint and Last Survivor expectancy Table is based on your age and the participant's age. Please refer to the Plan document or IRS Publication 590.

How will a withdrawal during the year affect my RMD? Any amounts withdrawn from your Plan during the year will be applied to your RMD payment. For instance, if your current year RMD is $5,000 and you take $2,000 in withdrawals during the year you will be required to take an additional $3,000 before that calendar year's RMD due date. Note: Any corrective distributions (e.g., excess deferrals) or loan defaults that result in taxable distributions which you may have received during the calendar year do not count towards that calendar year's RMD

The information contained in this overview is not intended or written as specific legal or tax advice and may not be relied on for purposes of avoiding any federal tax penalties. Neither MassMutual nor any of its employees or representatives is authorized to give legal or tax advice. You must rely on the advice of your own independent tax counsel.

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What if I have multiple accounts? ? Aggregation of Plan Types - You cannot satisfy this Plan's RMD by combining it with an account you may have in the same type of plan (e.g., another 401(k) plan with another employer) or a different type of plan(e.g., 401(a), 401(k), 403(b), 457(b) or IRA) for which you are the account holder. However, if you have more than one 403(b) contract with the same employer, you may combine the contracts and have the total RMD owed on all the contracts paid to you from one or more of the 403(b) contracts. IRAs may also be combined for RMD purposes. ? Aggregation of Multiple Provider Investments - Some plans of the same employer (e.g., 403(b), 457(b)) may permit you to invest your plan account with more than one provider. In that case, you may have the RMD paid to you from one or more accounts that are connected to the same type of plan with the same employer.

What are my tax considerations? ? Federal 10% income tax withholding will be applied to the taxable portion of your periodic RMD payments (unless you elect out of withholding or a different withholding amount). If you are a U.S. citizen residing outside the U.S. you may not elect out of withholding. ? State income taxes may also be required to be withheld. ? Withholding is for pre-payment of federal (or state) income tax. You may be subject to additional federal and/or state taxes when you file your income tax

return for the year. ? Your RMD cannot be directly or indirectly rolled over. If an RMD is due for the year, the RMD must be paid first before. If an RMD is due for the year, the

RMD must be paid first before any subsequent distribution made in the form of a direct rollover. ? If your address is outside of the United States, a Citizenship Statement is required to be submitted with your RMD Election Form. If this form is not received,

MassMutual will withhold 30% Federal income tax towards taxes from your payment.

What form do I complete? Complete the Required Minimum Distribution Request (RMD Form). You may obtain a copy of the applicable RMD form from your plan administrator or by contacting us at the phone number listed on page 1 of the distribution form.

How will MassMutual process my RMD? ? We will process your RMD upon receipt of a completed RMD or Beneficiary Form that is in Good Order. ? We will calculate your RMD using the information you submitted on the RMD or Beneficiary Forms. It is your responsibility to inform MassMutual if your

marital status and/or withholding elections have changed since submitting the form by contacting us at the phone number listed on page 1 of the distribution form before your scheduled payment(s). It is also your responsibility to ensure that you receive the total RMD due from the Plan for the year.

Next steps ? Determine if you are due a RMD after reviewing this document. ? Complete the RMD or Beneficiary Form. ? Return the completed form as instructed on the distribution form. ? Consult with the plan sponsor and/or your own legal and/or tax advisors, as appropriate for your specific circumstances.

Your retirement planning decisions are based on your personal situation. You may want to consult with your investment or tax advisor. The information contained in this overview is not intended or written as specific legal or tax advice and may not be relied on for purposes of avoiding any federal tax penalties. Neither MassMutual nor any of its employees or representatives is authorized to give legal or tax advice. You must rely on the advice of your own independent tax counsel.

For more information on RMDs you may want to consider referring to IRS Publication 590, Individual Retirement Arrangements (IRAs), which contains similar RMD rules as retirement plans as well as the distribution period tables used for RMD calculations and the IRS Retirement Topics page on their website entitled Required Minimum Distribution (RMDs). These materials can be found at . For more information about the Plan's distribution rules, refer to the Plan document, your plan's Summary Plan Description (SPD) or contact the plan administrator.

The information contained in this overview is not intended or written as specific legal or tax advice and may not be relied on for purposes of avoiding any federal tax penalties. Neither MassMutual nor any of its employees or representatives is authorized to give legal or tax advice. You must rely on the advice of your own independent tax counsel.

Rev. 12.14

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Required Minimum Distribution Request Form

This form is intended for retired employees (separated from service) age 70? or older, Beneficiaries, and QDRO Alternate Payees

457(b) Governmental, 401 and 403(b) Plan Administrator Authorization Required

Use this Form to: ? request a required minimum distribution (RMD)

Questions? Call MassMutual's Customer Service Center

Do not use this Form if:

1-800-528-9009

? you are separated from service and have already fulfilled your current year RMD requirement (participants may use the

Withdrawal Request Form)

Fax

? you are actively employed and you want an in-service withdrawal (participants may use the Withdrawal Request Form)

877-526-2531 or

? you want to request installment payments and your Plan permits this option (participants may use the Systematic Withdrawal/ 800-678-8645

Installment Payment Option Request Form)

? you want to request an annuity and your Plan offers annuity payment options. Please contact your Plan Administrator for further Online

information.



? you are a beneficiary and wish to defer your distribution (you may use the Beneficiary Election Form)

govnp

RMDs are not eligible for rollover and must be paid from your account first before any other money can be withdrawn or rolled over.

For more information about RMDs, please review the RMD Overview as well as the Plan's summary plan description (SPD) or other explanation of plan benefits provided by the Plan Administrator. You may additionally contact your Plan Administrator for further information. You may also be interested in IRS publications about RMDs, including "Retirement Plans FAQs regarding Required Minimum Distributions" and IRS Publication 590, both of which may be accessed on the IRS Website at . You may also want to consult with your own legal, financial and/or tax advisors before completing this form.

NOTE TO PARTICIPANTS USING THIS FORM: If the plan's normal form of benefit is a Qualified Joint and Survivor Annuity (QJSA), the Qualified Joint and Survivor Annuity Form must be completed by the participant (and spouse, if applicable) and provided to the Plan Administrator prior to any requested distribution submitted for processing via this form. If the Plan's normal form of benefit is not a QJSA, but requires spousal consent for a distribution a Spousal Consent Form must be completed and provided to the Plan Administrator prior to any requested distribution submitted for processing via this form. MassMutual Retirement Services ("MassMutual") will not process this form until it is received in good order. Please see the Important Information Section for information on "Good Order" requirements.

Section A - Plan Information

Group No.

Plan Name

Section B - Applicant Information (Participant, Beneficiary or QDRO Alternate Payee)

If you are the participant, complete Section B. If you are a QDRO Alternate Payee or beneficiary, complete Sections B and C.

Please select one: Participant Beneficiary

* Legal Address

SSN QDRO Alternate Payee

Name

Participant's Date of Retirement/ Severance from Service

City

State

Zip Code

Daytime Phone

Number

*We will change your account information to reflect the Legal Address above and all future mailings will be sent to this address unless changed by you or your Plan Administrator as described under "Stale Address" in the Important Information Section.

Section C - QDRO Alternate Payee or Beneficiary Information

Original Participant's Name

Original Participant's SSN

Original Participant's Date of Retirement/ Date of Severance from Service or Date of Death

Relationship to participant: Spouse

Former spouse

Original Participant's Date of Birth Non-spouse

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Section D - RMD Election

We recommend that you read the RMD Overview to understand all of your RMD payment options before you make your RMD election(s).

You may select one of two methods for receiving your annual RMD payment: ? Option 1: Calculate your own RMD and submit an RMD Request Form each year or ? Option 2: MassMutual will calculate your RMD for this year only (and submit an RMD Request Form each year) or, under the annual Automated RMD Program, for this year and every year thereafter based on your selections.

Note: If you would like to defer your first RMD payment until your RBD, please submit your RMD Request Form after December 31.

You have the option for MassMutual to calculate your RMD for this calendar year only or this calendar year and every calendar year thereafter based on your selections below until your account is fully distributed or until MassMutual receives notice of your death. Alternatively, you may calculate the amount of your required minimum distribution for this year. If you calculate your own RMD, you will need to calculate and submit a distribution request each year until (i) your account balance is fully distributed, (ii) you establish an Automated RMD program, or (iii) MassMutual receives notice of your death.

If you choose MassMutual's Automated RMD Program we will calculate your RMD based on the information maintained in our records and the selections you make on this form. Your distribution will be processed pro-rata across all of your current money sources and investments. Your elections will remain in place until written direction to change your previous elections are provided. If you do not choose to participate in this program you must provide timely RMD payment directions each year. Please note that it is your responsibility to ensure you timely receive all RMD payments from the Plan in accordance with Federal law. Failure to provide timely instructions concerning your RMD payment may result in excise tax penalties assessed by the IRS based on the amount of any missed RMD.

Please select either Option 1 or 2 below.

Option 1: Calculate Your Own RMD

I understand that I am responsible for ensuring that the dollar amount provided below fulfills my annual RMD requirement from the Plan. I further understand that in order to receive future RMDs, I must submit an RMD Request Form for each year until my account is depleted or until my death, unless I later elect the Automated RMD Program.

I hereby elect an immediate distribution of my RMD in the amount of:

$

Note: If last year was the first year you became subject to the RMD rules and you deferred your 1st RMD payment until your RBD, you may either enter the RMD amount for both years above or enter last year's RMD only and submit another form for your 2nd RMD later this year.

Option 2: MassMutual Will Calculate Your RMD

By making an election below I understand that I am responsible for ensuring that the amount MassMutual calculates and distributes fulfills my annual RMD requirement from the Plan.

Life Expectancy Factor. If you are the participant or a QDRO Alternate Payee, your RMD will be calculated using the Uniform Lifetime Table. You may instead elect below to use the Joint and Last Survivor Table, if your spouse (or former spouse for QDRO Alternate Payee) is your only beneficiary for the entire year and is more than 10 years younger than you.

Calculate my RMD based on my age and my spouse's (former spouse's) age using the Joint and Last Survivor Table.

My spouse's (former spouse's) date of birth is: Month (MM)

Day (DD)

Year (YYYY)

If you are a Beneficiary, your RMD will be calculated using the Single Life Expectancy Table.

Prior Year Account Balance. MassMutual can only calculate your RMD based on your prior year's 12/31 account balance in our records. If the Plan was with another provider or your account was with another provider last year, you must provide us with your 12/31 account balance.

My prior year 12/31 account balance was $

(complete only if MassMutual did not have this account balance)

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Please select either (A) or (B) below.

(A) Automated RMD Program. I hereby elect to be enrolled in MassMutual's annual Automated RMD Program. I understand that my yearly RMDs will

be calculated using the criteria I elect on this form and in accordance with the IRS Rules until I elect out of the Automated RMD Program, change

the calculation criteria, my account is depleted, or until my death.

Please process this year's RMD and all future year RMDs on: Month(MM)

Day(DD) (01-28)

(Default is Dec. 1st if no election is made)

Note: If the date you select falls before the date MassMutual processes this form, your 1st RMD will be paid immediately; all future year RMD payments will be made on the date you select.

Last year was the first year I became subject to RMDs and I elected to defer my first RMD until this year. I also elect an immediate distribution of my prior year's deferred RMD upon receipt of this form (form must be received between January 1st and March 15th).

(B) One Time Only RMD Calculation I hereby elect MassMutual to calculate and immediately distribute my RMD for this year only using the criteria I elect on this form and in accordance with the IRS Rules. I understand that in order to receive future RMDs, I must submit an RMD Request Form for each year until my account is depleted or until my death, unless I later elect the Automated RMD Program.

Last year was the first year I became subject to RMDs and I elected to defer my first RMD until this year. I also elect an immediate distribution of my prior year's deferred RMD upon receipt of this form (form must be received between January 1st and March 15th).

Section E - Source of Payment

Your RMD will be processed pro-rata across all of your contribution sources (excluding Roth sources, if any) and investments unless Special Instructions are provided below. If one or more of your specified investment choices or contribution sources are depleted, payments will be suspended until we receive new instructions from you regarding future payments.

Special Instructions

Roth Contribution Source Election:If your account contains Roth contributions/rollovers you may, but are not required to, elect a percentage to be taken from the Roth source(s) to satisfy all or a portion of your RMD.

I hereby elect MassMutual to take

% (whole percentage) of my Roth contribution source(s) to satisfy my RMD. I understand that if this

percentage does not satisfy my RMD, the remaining portion will be taken pro-rata from all other contribution sources. (Default is zero percent (0%) from your

Roth contribution source(s) if no election is made.)

Section F - Payment Instructions (Complete if applicable)

We will mail a check to you at the legal address provided in Section B unless you select an alternative mailing address below. Note: Checks will be mailed within seven days after the processing date.

Mailing Address

City

State

Zip Code

You may also select other means for receiving your distribution. Complete the appropriate section below.

ONE TIME PAYMENT ONLY: 1. Express mail my check(s). I understand a $7.00 fee will be deducted from my distribution for this service. Note: Express mail is not available to a PO Box.

2. Wire transfer my payment. I understand that a $15.00 fee will be deducted from my distribution for this service; your financial institution may also charge a fee. Note: Your wire will be delayed if you provide invalid wire instructions or account numbers. The minimum amount for wires is $10.00.

Wire Capable ABA No.

Account No.

As some ABA routing numbers are NOT federal wire capable, please be sure to check with your financial institution for proper wire instructions. Wires to Credit Unions may take more time and have more detailed instructions. You may include detailed wire instructions below or attach them to this form.

Name on Account (must include participant's name)

Additional Crediting Instructions/ participant's account number

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AUTOMATED RMD PROGRAM ONLY: If you requested an automatic annual payment, you may request an Electronic Funds Transfer (EFT) by completing the information below. Please note that it takes 6 business days to establish the EFT program. If we do not receive your request in time to set up the EFT program by the payment date you elected, you will be sent a check to the legal address in Section B for your first RMD.

By completing the information below and signing in Section I, I authorize MassMutual to initiate credit entries (and to initiate, if necessary debit entries and adjustments for any credit entries made in error) to my account indicated below and the Financial Institution ("Depository") named below, to credit and/or debit the same to such account. I acknowledge that the origination of ACH transactions to my account must comply with the provisions of U.S. law. This authority is to remain in full force and effect until MassMutual has received written notification from me of its termination in such time and in such a manner as to afford MassMutual and Depository a reasonable opportunity to act on it.

Deposit into my: (Select one) Checking

Savings Please provide a voided check or deposit slip.

Name of Financial Institution

Financial Institution Account Name

Financial Institution Transit Routing Number/ ABA Number (9 digits)

Financial Institution Account Number

Section G - Federal Income Tax Withholding

The taxable portion of your payment is subject to 10% federal income tax withholding, unless you elect not to have withholding apply or elect a different withholding amount. Please note that you are liable for payment of applicable federal income tax on your distribution and you may also be subject to tax penalties under estimated tax payment rules if your payments of estimated tax and withholding, if any, are not adequate.

For Participants, Beneficiaries, and Spouse QDRO Alternate Payees:

Do not withhold federal taxes. If you are a U.S. citizen residing outside the U.S., you cannot elect out of withholding.

Withhold the mandatory 10%, plus I voluntarily elect to have additional withholding of:

% (whole percentages only)

Section H - State Income Tax Withholding

Skip this Section if you reside in a state with no income tax or withholding on retirement income.

The taxable portion of your payment may also be subject to state income tax withholding. If you do not make an election below, state income taxes will only be withheld if required by state law. (Note: Regardless of applicable state income tax withholding rules, you are liable for payment of applicable state income tax on the amount of your distribution. In certain states you may also be subject to tax penalties under estimated tax payment rules if your payments of estimated tax and withholding, if any, are not adequate.)

Your options for state tax withholding are: (Note: These rules are subject to change at any time. For current tax information pertaining to your resident state, please contact your tax advisor or your state income tax department.)

AR, DC, DE, IA, KS, ME, MD, MA, These states require mandatory state withholding if federal taxes are withheld. MassMutual is required to withhold

NC, NE, OK, VT, VA

based on state law. You may not elect out of state income tax withholding.

CA, OR

These states require mandatory state withholding. MassMutual is required to withhold state income taxes based on

state law unless you elect out of withholding:

I elect no state income tax withholding.

This state requires mandatory state withholding. MassMutual is required to withhold state income taxes based on

MI

state law unless you provide alternate withholding instructions by completing a Michigan Withholding Certificate (MI

W-4P Withholding Certificate for Michigan Pension and Annuity Payments) and submitting it with this form.

AL, AZ, CO, CT, GA, ID, IL, IN, KY, LA, MN, MS, MO, MT, NJ, NM, NY, ND, OH, PA, RI, SC, UT, WV, WI

These states permit voluntary income tax withholding. You may voluntarily elect state withholding by providing an election below:

I voluntarily elect to withhold an amount of: $

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